38. Filing of appeal to the Appellate Assistant Commissioner

(1) Subject to the provisions of Section 34, any person aggrieved by any original order of an appropriate authority may appeal to the Appellate Assistant Commissioner concerned.

(2) Every such appeal shall be in Form 30 and shall be verified in the manner specified therein.

(2A) It shall be in duplicate and shall be accompanied by the original or by a certified copy of the order appealed against and original of the demand notice:

Provided that the Appellate Authority may admit an appeal not accompanied by the order or copy of order appealed against, if the omission to produce such order or copy is explained to the satisfaction of the Appellate Authority.

(3) The appeal may be sent to the Appellate Authority by post or may be presented to that authority by the appellant or his authorised agent or a legal practitioner.

(4) The appellate authority shall after giving the appellant a reasonable opportunity of being heard, pass such orders on the appeal as such authority thinks fit subject to the provisions of sub-section (3) of Section 34.